This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.

Taxation is an ever changing field and the need for people who specialise in this area is continually growing. As a result of this the need for specialist tax related services; it has evolved into a profession of its own for quite a while in South Africa. Professional and specialised consulting occupations require a certain degree of specialisation to attain a level of superiority in the commercial world. To attain the status of a professional or to enjoy the status of specialised consultant requires extensive training and education. Taxation is taught at most universities albeit not as a degree in its own right but there are some exceptions. Currently South African universities offer a number of different undergraduate degrees that incorporate the discipline of taxation as a subject. Currently there is no set of standards or a professional body that regulates any individual claiming to be a tax specialist or practitioner. Consequently it is unsure whether or not the spectrum of topics and other required content included in the various degrees offered by South African universities, is educated at the required level to provide students with the necessary practical and theoretical skills, as well as other desired qualities, to survive in the ever changing and evolving world of taxation and be successful as a professional tax practitioner as expected by their employers. Using questionnaires, data was obtained from the tax departments of the universities accredited with SAICA. The results indicated, as expected, that a higher level of knowledge is expected of a student with a postgraduate qualification. In addition to this the more specialised the industry/field becomes to which the specific tax topic applies, the lesser level of knowledge is expected of a newly qualified candidate irrespective of the qualification. The conclusion drawn in this study was that educators place a high level of expected theoretical knowledge, practical skills and personal attributes on a newly qualified student but this level does not necessarily coincide with the level expected by employers. Consequently educators and employers need to reach a consensus about the curricula included in various degrees offered by South African universities in order to prepare them for practice. AFRIKAANS : Die konsep van belasting is ‘n alewig veranderende veld en die vraag na persone wie gespesialiseer is in die area groei by die dag. As gevolg van hierdie groeiende vraag na gespesialiseerde belastingdienste het die professie tot in sy eie reg ontwikkel en bestaan dit al vir ‘n etlike jare in Suid-Afrika. Professionele en gespesialiseerde konsultasie tipe beroepe vereis ‘n sekere vlak van spesialiseering om sodoende hoër agting te verkry in die kommersiële wêreld. Om die status van professional person of titel gespesialiseerde konsultant te geniet vereis intensiewe opleiding. Belasting as vakgebied word aangebied by meeste universiteite hoewel nie altyd as ‘n graad in sy eie reg nie, maar daar is uitsonderings. Ten tyde van hierdie studie bied Suid-Afrikaanse universiteite ‘n wye verskeidenheid voorgraadse kwalifikasies aan, wat belasting as ‘n vak insluit. Huidiglik is daar nie ‘n aanvaarde standaard of ‘n professionele organisasie wat persone reguleer wat beweer dat hulle in belasting spesialiseer nie. Gevolglik is daar onsekerheid in verband met die onderwerpe en inhoud wat vereis word in die verskeie kwalifikasies aangebied deur Suid-Afrikaanse universiteite. ‘n Verder onsekerhied onstaan ook of die inhoud wat aangebied word, op die verlangde vlak is om studente te voorsien met die nodige praktiese en toeretiese vaardighede, asook met ander verlangde kwaliteite, sodat hulle sal kan oorleef in die gedurig veranderende en ontwikkelende wêreld van belasting en sodoende suksesvol te wees as ‘n professionele belastingpraktisyn soos dit verwag word deur ‘n werkgewer. Data is ingevorder met behulp van vraelyste vanaf die belastingdepartemente van universiteite wat deur SAICA geakkrediteer word. Soos verwag het die resultate getoon dat daar egter van ‘n student met ‘n nagraadse kwalifikasie ‘n hoër kennisvlak verwag word. Hierbenewens, hoe meer gespesialiseerd die bedryf of gebied waaraan ‘n spesifieke belastingsonderwerp gekoppel word, hoe minder kundig hoef ‘n nuutgekwalifiseerde kandidaat te wees, ongeag van sy/haar kwalifikasies. Die gevolgtrekking uit hierdie studie is dat dosente ‘n hoë verwagting plaas op teoretiese kennis, praktiese vaardighede en persoonlike eienskappe vanaf nuut gekwalifiseerde studente maar dat die vlak van verwagting met betrekking tot die werkgewer se raamwerk nie noodwending ooreenstem nie. Daarom is dit uiters belangrik dat opvoeders en werkgewers konsensus bereik oor die inhoud van curricula in die verskeie kwalifikasies aangebeid deur Suid-Afrikaanse universiteite in ‘n poging om studente sodoende beter voor te berei vir praktyk. / Dissertation (MCom)--University of Pretoria, 2013. / Taxation / unrestricted

Made available in DSpace on 2015-03-05T19:15:18Z (GMT). No. of bitstreams: 0 Previous issue date: 3 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Este estudo tem por objetivo evidenciar a origem e a evolução do ensino da contabilidade no estado do Rio Grande do Sul, com ênfase, a partir de 1909, na Escola de Comércio de Porto Alegre, anexa à Faculdade de Direito que, posteriormente, se tornaria a Faculdade de Ciências Econômicas da Universidade Federal do Rio Grande do Sul – UFRGS, onde surgiu o primeiro curso de Ciências Contábeis do estado. Para atingir este objetivo realizou-se uma pesquisa qualitativa, fundamentada em referências bibliográficas, jornalísticas, documentais e orais. A origem do ensino contábil no Rio Grande do Sul reporta-se ao aprendizado realizado em empresas comerciais e em órgãos militares e fiscalistas, ainda no período imperial brasileiro. Na década de 1870 verifica-se o surgimento da primeira escola a oferecer o ensino comercial, ainda como uma disciplina do ensino secundário. A partir do crescimento comercial e da organização dos profissionais contábeis no final do século XIX, o ensino, então comercial, emerge como uma nova o / This study aims to highlight the origin and development of teaching of accounting in the state of Rio Grande do Sul, with emphasis, from 1909, on School of Commerce of Porto Alegre, attached to the Faculty of Law which will then become the Faculty of Economic Sciences of Federal University of Rio Grande do Sul - UFRGS, where emerged the first course in Accounting Sciences from the state. To achieve this goal there was a qualitative research, based on bibliographic, news, documentary and oral references. The origin of accounting education in Rio Grande do Sul refers to the learning achieved in commercial companies and military and tax agencies, even in the Brazilian imperial period. In the decade of 1870 there is the appearance of the first school to offer the commercial education, even as a subject in secondary education. From the growth of commerce and organization of accounting professionals in the late nineteenth century, the teaching, then commercial, emerges as a new option for students and professionals

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-05-20T14:40:37Z No. of bitstreams: 1 RobisonMelloContabeis.pdf: 1458996 bytes, checksum: d12fe8002692135815beb14a56e72429 (MD5) / Made available in DSpace on 2015-05-20T14:40:37Z (GMT). No. of bitstreams: 1 RobisonMelloContabeis.pdf: 1458996 bytes, checksum: d12fe8002692135815beb14a56e72429 (MD5) Previous issue date: 2010 / Nenhuma / O papel da contabilidade é transformar a informação em uma ferramenta útil no processo de gestão das organizações. Cabe ao profissional contábil contribuir para que isso ocorra, procurando se adaptar as novas exigências do mercado. Assim, o presente estudo teve por objetivo identificar quais as contribuições proporcionadas para a formação do profissional contábil mediante a aplicação dos Jogos de Empresas, a partir da Disciplina Laboratório de Gestão II nos semestres 02/2009 e 01/2010. Os sujeitos da pesquisa foram os alunos de Ciências Contábeis que cursaram Jogos nesse período. Procurou-se analisar as percepções dos discentes sobre os ensinamentos que eles obtiveram. A análise classifica-se como qualitativa. Os instrumentos utilizados na coleta de dados consistiram em entrevista semi-estruturada e nas observações das aulas. Após a análise de conteúdo com base nos dados coletados, os resultados confirmaram que os Jogos de Empresas contribuíram na formação dos alunos, proporcionando uma Visão Sistêmica, uma Capacidade de Avaliar o Impacto das Decisões Tomadas, uma Visão Crítica de Análise de Mercado, uma Visão da Importância do Comportamento Inter Pessoal e uma Compreensão da Necessidade de Obter Informações para Melhorar o Processo de Tomada de Decisões. A pesquisa é inovadora, pois no Brasil ainda não ocorreram pesquisas que indicassem as contribuições dos jogos na formação dos alunos de contabilidade. Por fim, conclui-se que os contadores podem desenvolver suas capacidades gerenciais e obter uma visão sistêmica, vivenciando na prática, os Jogos de Empresas. / The role of accounting is to transform information into a useful tool in the management process in organizations. The accountant to contribute so that this occur, looking for to adapt the new requirements of the market. Thus, the present study was to for objective to identifying to which the proportionate contributions for the formation of the accountable professional by means of the application of the business games, from Discipline Laboratory of Management II in semesters 02/2009 and 01/2010. The research subjects had been the pupils of Accountable Sciences that had attended a course Games in this period. It was looked to analyze the perceptions of the learning on the teachers that they ́ve got. The analysis is classified as qualitative. The instruments used in the collection data had consisted of semi-structured interviews and the comments of the lessons. After the content analysis on the basis of the collected data, the results had confirmed that business games had contributed to development of the pupils, providing a Systemic Vision, a Capacity To evaluate the Impact of the Taken Decisions, a Critical Vision of Analysis of Market, a Vision of the Importance of Personal the Inter Behavior and an Understanding of the Necessity To get Information To improve the Process of Taking of Decisions. The research is innovative, therefore in Brazil research had not yet occurred that indicated the contributions of the games in the formation of the accounting pupils. Finally, it is concluded that the accountants can develop its managerial capacities and get a systemic vision, living deeplyin the practical one, the business games.

Made available in DSpace on 2016-04-25T18:40:01Z (GMT). No. of bitstreams: 1 Sergio Citeroni.pdf: 1161546 bytes, checksum: 189fbf72d66130fda3dd550bf669d48b (MD5) Previous issue date: 2014-06-30 / The purpose of this study is to investigate possible deficiencies in university accounting courses regarding appropriate vocational training, from the point of view of a corporate university. This is because at almost all professional events, from national seminars to meetings with a small number of participants, as well as the activities of professional associations, there is discussion about the quality of Brazilian professionals, in particular recent accounting graduates. The reason for including topics related to the quality of accounting education in these events is the growing concern amongst executives, market representatives, regulators, professional and trade associations and other stakeholders over the challenges that already exist for accountants and accounting students. It is necessary to understand that the country s university education must foster individual development that is committed to the needs of the market and capable of encouraging scientific and critical thinking in a broader process of knowledge building. To this end, a case study was performed that, firstly, was developed in Ernst & Young and its Corporate University, through interviews with the Executive Director of the said University, based on the company s recruitment process. Secondly, there were interviews with two coordinators of accounting graduation courses, intended to give a better understanding of the organization of the curriculum and its shortcomings. Thirdly, a document prepared by two leading researchers on the search for quality in university accounting education and the Report on the Observance of Standards and Codes were analyzed. Based on the results obtained it was concluded that, independent of opinion and market demand, there is a convergence between theoretical participants, professional educators and development banks regarding the need for change and qualitative aggregation in the training of accounting professionals, and in this study corporate universities are shown to be one answer to this qualitative level required by contemporary society / O presente trabalho objetivou a verificação de possíveis lacunas nos cursos de Ciências Contábeis oferecidos por Instituições de Ensino Superior à adequada formação profissional da área, na visão de uma universidade corporativa. Isto porque em quase todos os eventos profissionais, desde seminários de âmbito nacional a reuniões com pequeno número de participantes, bem como nas atividades de entidades de classe, há discussão sobre a qualidade do profissional brasileiro, mais especificamente os recém-formados no Curso de Ciências Contábeis. A razão para a inclusão do tópico qualidade do ensino contábil nesses eventos se dá pela preocupação crescente de executivos, representantes do mercado, órgãos reguladores, entidades de classe e outros interessados no que se refere aos desafios já estabelecidos aos contadores ou aos formandos do Curso de Ciências Contábeis. Torna-se necessário compreender, que a educação superior no país deve propiciar uma formação comprometida com as necessidades do mercado, capaz de promover o exercício do pensamento científico e crítico num processo mais amplo de construção de conhecimento. Para tanto, foi realizado um estudo de caso que, em primeira instância, desenvolveu-se na empresa Ernst & Young e sua Universidade Corporativa, por meio de entrevista com o Diretor Executivo da referida Universidade, tendo como base o seu próprio processo de recrutamento. Em segunda instância deu-se a realização de entrevistas com dois coordenadores de curso de Ciências Contábeis com a intenção de melhor compreender a organização curricular das disciplinas e suas carências e, em terceira instância foram analisados: o documento elaborado por dois renomados pesquisadores sobre a busca da qualidade no ensino superior de Contabilidade e o Relatório sobre a Observância de Normas e Códigos. Com base nos resultados obtidos conclui-se que, independente da opinião e demanda do mercado, há uma convergência entre teóricos, profissionais do ensino e banco de fomento acerca da necessidade de mudanças e agregação qualitativa na formação dos profissionais da área, sendo que neste trabalho se formaliza a universidade corporativa como uma das respostas a essa demanda qualitativa exigida pela sociedade contemporânea

Self-regulated learning skills have been shown to positively impact academic achievement in educational settings. This same set of skills becomes critically important as graduates enter today‟s dynamic work environment. That environment increasingly requires accountants and other professionals to be lifelong learners. This study is a response to the call of the Accounting Education Change Commission (AECC) to make "learning to learn" a priority in the accounting classroom. This study used a quantitative, quasi-experimental design within the context of a beginning accounting course. The course is characterized by high failure rates, highly conceptual content, and a population of novice learners. Study participants were stratified according to ACT level, prior GPA level, and academic major. The control group received instruction based on course content only. The treatment group received an intervention in which instruction focused on the process of learning as well as on regular course content. The purpose of the study was to determine whether academic performance differed between the 2 groups. The study further examined whether differences in the means on exam scores varied as a function of ACT level, prior GPA level, or academic major. A MANOVA indicated a significant difference in exam scores between the control and treatment groups with the treatment group outperforming the control group on 4 of the 5 exams. Follow-up ANOVAS were used to determine on which exams statistical significance was found. Two-way ANOVAS revealed no significant interaction between classroom method and prior GPA or academic major. Although statistical significance was not found in the interaction between classroom method and ACT level, descriptive statistics revealed that the greatest differences (between the mean exam scores of the control and treatment groups) occurred among the high-ACT group. The researcher did not attempt to trace causal paths, or changes in the mediating variables that may have linked changes in the learning environment to changes in academic performance. This study provided evidence that instruction related to the process of learning did not diminish academic performance on content-based exams and for most groups of students who received such instruction performance on exams was enhanced. This study casts doubt on the presence of a "ceiling effect," which is often associated with high-ACT students.

Purpose: This study investigates the extent to which aspirant CA(SA)s perceive how the academic programme is, and should be, developing relational and decision-making (RDM) skills. There has been extensive criticism that these skills are insufficiently developed in accounting students, an unfortunate reality which, consequently, hinders their expected performance during the SAICA training programme. Research method: A questionnaire was distributed to 103 aspirant CA(SA)s (of which 44 responded) working at one of the largest audit firms globally and currently in their 1st to 3rd year of the SAICA training programme. The questionnaire consisted of three main questions focusing on the respondents' perception of the academic programme. Findings: The majority of the respondents perceive that almost all of the RDM skills are developed to an intermediate or advanced level during the academic programme. However, respondents also perceive that the academic programme should place greater focus on developing certain RDM skills, such as relationship-building; professional scepticism and teamwork, to an advanced level, to maximise performance during the training programme. Lastly, the case study method, a teaching method by academics, resulted in the highest response rate for assisting in developing RDM skills. Originality and value: The study is the first to research RDM skills development, as defined within the new SAICA Competency Framework, during the South African academic programme. Furthermore, the findings of this study could assist SAICA in identifying RDM skills development shortcomings and whether the academic or training programme providers should bear more responsibility for developing certain skills.

Various studies have highlighted the problems faced in accounting education. Some of these problems refer to the stagnating accounting curriculum, limited resources available to students from designated black empowerment groups, and the underdevelopment of skills required by practice. This study focuses specifically on the problems faced in secondary and tertiary accounting education in South Africa (SA) and the effects of these problems on practice. The first article of this study emphasises the various causes for the declining pass rate in firstyear chartered accountancy (CA) students. For this purpose, the researcher gathered information on the perceptions of first-year CA students and of lecturers involved in departments of accounting at SA universities. One of the possible causes identified is the apparent gap between school and university accounting education, especially in respect of curriculum, teaching quality and textbooks. The study revealed that students from designated black empowerment groups are facing the most problems in SA accounting education. The second article addressed the skills shortages in first-year CA trainees that practitioners have to deal with. According to the results, the majority of the participants felt that universities do not sufficiently equip students with the skills necessary to be successful in practice. The skills shortages identified included the inability of first-year trainees to determine the extent of testing needed in audits and to think independently. It also seemed as if first-year trainees lack professional communication skills and cannot sufficiently apply theory learnt at university in practice. These are only some skills with which universities are expected to equip students in order to be successful in practice. The researcher drew conclusions and made recommendations based on the information obtained from the above-mentioned two studies. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2014

Accounting education, and specifically audit education, has been calling for change in the teaching methodology applied by audit lecturers in higher education since the 1950s. This call for change is evident in current literature, which indicates that the approach followed in audit education has been creating a knowledge-to-application barrier. Despite the vigorous research on how to change the way audit students are taught at universities and other higher education institutions, consensus has yet to be reached on the teaching methodology that would produce competent and self-efficient young professionals entering practice after graduation. The literature review performed in this thesis indicated a gap between research and practice in accounting education and research, first, because the research seems too technical for practitioners to understand and, secondly, too many research objectives seem unrelated to the realities of practice. Based on these findings, this thesis provides the novice researcher in accounting education with some guidelines on the research methodologies that could be applied in this field. It also highlights some best practices that should be followed when conducting research in this field. It was noted from the literature that all the variables in the audit teaching-learning environment need consideration when attempting to bring change to this environment, because each variable would have an impact on transforming the current approach followed in audit pedagogy. These variables were identified as: • The audit lecturer; • The audit student; • The subject content of the audit teaching-learning environment; and Summary • The milieu of the audit teaching-learning environment. In an attempt to answer the call for change in audit education, this thesis sought to develop an audit simulation as an educational tool which takes into account all the variables in the audit teaching-learning environment and can be applied at universities and other audit training institutions around the globe. A framework for simulation design was developed based on the findings of the literature review and informed the development of the audit simulation. The simulation was, subsequently, applied and evaluated at a university accredited by the South African Institute of Chartered Accountants. The newly developed audit simulation was evaluated by applying a mixed methodology research design, which had been proven to be a resourceful and trusted design in accounting education research in the past. Pre-test and post-test questionnaires were administered to the respondents as part of a quasi-experimental design. The quantitative findings from these tests were supported by qualitative findings from focus group discussions. The empirical findings from the pre-test questionnaire confirmed the call for change and the room for improvement in the current teaching methodology in the audit classroom. Participants indicated lower levels in some competencies relative to other competencies, which also did not particularly score satisfactory when the competence levels were evaluated. The competencies that showed the lowest level of achievement due to the current teaching methodology, as perceived by the participants, included executing the work plan, evaluating the evidence and drawing conclusions, and drafting the report upon completion of the engagement. It was also established that the call for change was not confined to only one university in South Africa, which broadened the generalisability of the research findings, conclusions and recommendations of this study. The results of both the quantitative and qualitative analysis support the view that the newly developed audit simulation is able to assist in bringing change to audit education. The simulation had a positive effect on the audit students’ perceived competence levels in the competencies of auditing and assurance, and the various generic and pervasive skills tested in this study. Furthermore, it was established that the audit simulation had a greater effect on the audit students’ perceived broad competence levels (i.e. auditing and assurance, and generic and pervasive skills) and their understanding of the audit process as a whole, in relation to just attending normal lectures. The qualitative findings from the focus group discussions informed the quantitative findings by indicating that the audit simulation proved to be an instrument that, among other things: Summary • Gave students the opportunity to obtain a holistic view of the audit process; • Assisted students in visualising how the audit theory is applied in practice; • Actively involved the students in the learning process; and • Replicated audit practice. Finally, it was confirmed that the newly developed audit simulation takes into account the variables in the audit teaching-learning environment which need consideration if transformation is to take place in the way the audit subject is currently being taught at higher education level. Recommendations on the way forward in audit education, based on the findings in this thesis, were also provided. This study provides audit lecturers and other audit educators around the world with a newly developed, empirically evaluated audit simulation which can be applied in the audit classroom as well as assist in answering the current call for change to audit education. / PhD (Accountancy), North-West University, Potchefstroom Campus, 2015

Various studies have highlighted the problems faced in accounting education. Some of these problems refer to the stagnating accounting curriculum, limited resources available to students from designated black empowerment groups, and the underdevelopment of skills required by practice. This study focuses specifically on the problems faced in secondary and tertiary accounting education in South Africa (SA) and the effects of these problems on practice. The first article of this study emphasises the various causes for the declining pass rate in firstyear chartered accountancy (CA) students. For this purpose, the researcher gathered information on the perceptions of first-year CA students and of lecturers involved in departments of accounting at SA universities. One of the possible causes identified is the apparent gap between school and university accounting education, especially in respect of curriculum, teaching quality and textbooks. The study revealed that students from designated black empowerment groups are facing the most problems in SA accounting education. The second article addressed the skills shortages in first-year CA trainees that practitioners have to deal with. According to the results, the majority of the participants felt that universities do not sufficiently equip students with the skills necessary to be successful in practice. The skills shortages identified included the inability of first-year trainees to determine the extent of testing needed in audits and to think independently. It also seemed as if first-year trainees lack professional communication skills and cannot sufficiently apply theory learnt at university in practice. These are only some skills with which universities are expected to equip students in order to be successful in practice. The researcher drew conclusions and made recommendations based on the information obtained from the above-mentioned two studies. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2014